2010 (1) TMI 1081

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..... ORDER Heard both sides. 2. The appellants have used HR sheets and steels for manufacture of storage tank and machinery parts. It is admitted that the storage tanks are covered under the definition of capital goods. It is also admitted by both sides that the explanation to Rule 2 of the Cenvat Credit Rules, 2002 states that input includes goods used in the manufacture of capital goods which .....

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